WVC 11-4-4
§11-4-4. Making out land books; using copy of last landbook;
correcting errors.
The landbooks for every county shall be made out by the
assessor of such county. In making such landbooks in each year
such officer shall be governed, as far as is proper, by the copy of
the landbooks last made out in his county. But he shall correct
errors and mistakes which he may have made in any such landbooks as
to the names of persons properly chargeable with taxes on any tract
or lot of land therein, and enter and charge the same with taxes
thereon to the person or persons properly chargeable therewith,
whether such correction be rendered necessary by the conveyance of
such tract or lot by the person last charged with taxes thereon or
otherwise. He shall also correct all errors and mistakes he may
find in such landbooks as to the local description thereof, and all
clerical errors of every sort which he may find therein.

Note: WV Code updated with legislation passed through the 2015 Regular Session
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